<style>
    table { width:100px; background:#888; border:1px solid black; }
    td, th { height:50px; background:#EEE; }
</style>
<div>
    <table>
        <tr>
            <th id="h" align="middle">
                <div style="width:50px;">TH</div>
            </th>
        </tr>
        <tr>
            <td id="d" align="middle">
                <div style="width:50px;">TD</div>
            </td>
        </tr>
    </table>
</div>